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[Cites 0, Cited by 0] [Section 469(1)] [Section 469] [Entire Act]

Union of India - Subsection

Section 469(1)(a) in The Income Tax Act, 2025

(a)before the Assessing Officer detected any concealment of particulars of income or of the inaccuracy of particulars furnished in respect of such income, has made a full and true disclosure of such particulars voluntarily and in good faith; and